By way of derogation from Delegated Regulation (EU) 2019/815 as amended by Commission Delegated Regulation (EU) 2022/352 [Commission Delegated Regulation (EU) 2022/352 of 29 November 2021 amending Delegated Regulation (EU) 2019/815 as regards the 2021 update of the taxonomy laid down in the regulatory technical standards on the single electronic reporting format (OJ L 77, 7.3.2022, p. 1).], this Regulation may be applied to annual financial reports containing financial statements for financial years beginning before 1 January 2023.